Riverbed Corporation began operations on December $1,2022.$ The only inventory transaction in $2022$ was the purchase of inventory

on December $10,2022,$ at a cost of $$20$ per unit. None of this imentory was sold in $2022.$ Relevant information for fiscal $2023$ is as

follows:

Ending inventory units:

Dec. $31,2022$

$130$

Dec. $31,2023,$ by purchase date

Dec. $2,2023$

$130$

July $20,2023$

$30,160$

Durine $2023,$ the followine purchases and sales were made:

The compary uses the periodic inventory method.

$($a$1)$

Determine ending irwentory under specific identification.

Ending irwentory